Finance and Budgets
Budgeting and Council Tax
The areas below cover the Fire and Rescue Authority's (FRA) budget process, our savings and efficiency plan, the use of reserves, budget monitoring, collaboration, flexible working arrangements and performance information.
The Fire and Rescue Authority has produced a Council Tax Leaflet for 2024/2025 showing where our income comes from and where it will be spent.
Council Tax & Budget Information for 2024/2025
More detailed information about our financial strategy, revenue and capital spending plans, efficiency savings and collaborative working are available in the Budget Book for the respective year or by clicking on the links below.
Financial Planning
Budget Book 2024/25 to 2027/28
Budget Book 2023/24 to 2026/27
Budget Book 2022/23 to 2025/26
Budget Book 2021/22 to 2024/25
Budget Book 2020/21 to 2023/24
Budget Book 2019/20 to 2022/23
Budget
Our 2024/25 budget and council tax setting report was approved by the Fire and Rescue Authority on 13 February 2024. Attached to the report are appendices covering the savings/efficiencies, planned capital spend, reserves and the medium term financial strategy. For the 2024/25 budget, please see agenda item number 9 of the FRA meeting agenda.
Our budget aligns with the service provision identified in our Community Risk Management Plan (CRMP) which is updated annually.
Savings and Efficiency Plan 2024/25 to 2027/28
The savings, efficiencies and income plan can be viewed in our CRMP appendix.
Use of Reserves
The FRA has been setting aside earmarked reserves for budget setting purposes since 2011/12. This has and will enable the considered introduction of savings and efficiencies over the medium term when financial constraints become clearer. These earmarked reserves will be utilised over the medium term and this is detailed at the foot of the Medium Term Revenue Plan in the respective years budget book contained within the links above.
Collaboration
We work closely with Bedfordshire Police and the East of England Ambulance Service Trust to improve our efficiency and save money. Find out more about our collaboration.
Anti-Fraud, Bribery and Corruption
Bedfordshire Fire and Rescue Service is committed to protecting the public funds entrusted to it. our Anti-Fraud, Bribery and Corruption Policy outlines the Service's commitment to creating an anti-fraud culture and maintaining high ethical standards in its administration of public funds. A culture of honesty and openness is a key element in tackling fraud.
The web link below will take you to the most recent report to the Audit & Standards Committee on Anti-Fraud, Bribery and Corruption. This report details the work on any suspected frauds within the 2023/24 financial year. It also includes details on the Whistleblowing policy and work supporting the National Fraud Initiative.
Review of Monitored Policies presented to the Audit & Standards Committee on 26 September 2024
The Service does not employ any officers for the sole purpose of fraud investigation. When necessary, internal officer investigations may be carried out into allegations of fraud, bribery or corruption. If deemed appropriate, RSM (Internal Auditors) may look into these and where appropriate they would be passed onto Bedfordshire Police. There were no cases of fraud identified during the 2023/24 financial year.
Budget Monitoring Reports
Revenue and Capital Budget Monitoring reports are presented to the Fire and Rescue Authority (FRA) during the year.
Please refer to the FRA meeting agendas should you wish to review a report.
Statement of Accounts
Pre Audited Statement of Accounts 2023-24
Announcements
2023-24
Inspection of Accounts 2023-24
Statement of Accounts for the year ending 31 March 2024
Notice of delay to the commencement of the period for the exercise of public rights
The commencement of the period for the exercise of public rights for the statement of accounts for the year ending 31 March 2024, set out in regulation 9(1)(b) of the Accounts and Audit Regulations 2015 (the Regulations) has been delayed. This is due to delays in the completion of the statement of accounts for the year ending 31 March 2024.
This situation is covered by regulation 15(1A) of the Regulations and commencement of the period for the exercise of public rights under regulation 9(1)(b) will take place as soon as reasonably practicable.
Gavin Chambers, Assistant Chief Officer & Treasurer
Bedfordshire Fire and Rescue Authority,
Southfields Road, Kempston, Bedford. MK42 7NR
For more information call 01234 845000
or email gavin.chambers@bedsfire.gov.uk or neil.mulholland@bedsfire.gov.uk
2022-23
The External Auditor report “Completion report for Those Charged with Governance” for the year ended 31 March 2023 was presented to the Audit & Standards Committee on 4 December 2024. A copy of the report can be found here: EY Final Audit report
The 2022/23 accounts were covered by the ‘backstop’ regulations: Statutory Instrument (2024) No. 907 - “The Accounts and Audit (Amendment) Regulations 2024”, which was introduced due to issues with external auditing capacity across local government. This imposed a backstop date of 13 December 2024 by which date Auditors were required to issue our opinion on the financial statements. Under these, the Auditors had to consider whether or not the time constraints imposed by the backstop date mean that they couldn’t complete all necessary procedures to obtain sufficient, appropriate audit evidence to support the opinion and fulfil all the objectives of all relevant ISAs (UK).
For the year ended 31 March 2023, the Auditors determined that they couldn’t meet the objectives of the ISAs(UK) and have issued a disclaimed audit report.
This ‘disclaimed’ opinion is a reflection on wider issues facing auditors across local government, rather than the quality of the accounts produced. As noted in the EY Audit report (page 7):
“The main reasons for the Authority’s financial statements not being audited and signed to date include:
- The post pandemic timelines resulted in audit teams trying to move delayed audits on to completion, whilst finance teams were trying to catch up, deal with current priorities and plan for the future. This used a significant amount of our finite audit resource, leading to a lack of capacity to move on to the 2022/23 audit year.
- Due to audit resource constraints, we were unable to schedule the 2021/22 audit to meet the reporting timeline of 30 September 2022. In addition, there were a number of new technical issues and challenges to address during this period, including taking into account the updated pension fund valuations, which led to delays to the 2021/22 audit being completed with the audit opinion not being issued until August 2023.
- Due to these delays. we then did not have the audit resource necessary to perform the 2022/23 audit for the Authority before the backstop date of 13 December 2024.”
Delay of the Audit of Accounts 2022-23
Inspection of Accounts 2022-23
2021-22
Further Delay to External Audit 2021/22
Special Service Charge Sheet (1st April 2024 – 31st March 2025)
| Fire appliances | £500.00 + Hourly Rate of minimum 4 Fire Fighters | + VAT | |
| Vehicles and/or portable pumps (inclusive of labour) | £253.00 | + VAT | |
| Effecting an entry / Lift rescue | £253.00 | + VAT | |
| Copy of a Fire Report | £86.00 | ||
| MG22a Streamline Report | £39.20 | + VAT | |
| Interview with insurance assessors, etc (per hour or part thereof) | £228.00 | + VAT | |
| Full Fire Investigation Report | £379.00 | + VAT | |
| Connection of automatic fire alarms to Service Control | £473.00 | + VAT | |
| Senior Officer | £41.00 | + VAT | |
| Private hydrant testing (charge decreases for multiple hydrants tested):- | |||
| 1 hydrant | £55.00 | + VAT | |
| 2 hydrants | £98.00 | + VAT | |
| 3 hydrants | £148.00 | + VAT | |
| 4 hydrants | £195.00 | + VAT | |
| 5 hydrants | £245.00 | + VAT | |
| 6 hydrants | £300.00 | + VAT | |
| Lengths of hose - clean and test | £35.00 | + VAT | |
| Subsequent replacement of hose if fails test | £134.00 | + VAT | |
| Sets of breathing apparatus - clean and test | £89.00 | + VAT | |
| Air cylinders used | £35.00 | + VAT | |
| Chemical Protection Suit – clean, dry and test | £133.00 | + VAT | |
| Chemical Protection Suit – to replace | £763.00 | + VAT |
Transparency Spend over £500
The Secretary of State for Communities and Local Government, has called upon local authorities to provide greater financial transparency by publishing spending information over £500.
Listed below are monthly reports for Bedfordshire Fire and Rescue Service showing details of items of expenditure over £500 on goods and services, provided by external bodies and suppliers.
The amounts shown exclude VAT. A description is included to indicate broadly the type of goods or services purchased.
In line with the requirements set out in the Local Government Transparency Code these files will be published on a quarterly basis not later than one month after the quarter to which the data and information is applicable.
Further enquiries regarding the content of these reports should be raised as a Freedom of Information Act enquiry and be addressed to Governance@bedsfire.gov.uk
Downloads
Information about expenditure over £500 is available to view and download as Adobe PDF
2024-25
2023-24
2022-23
2021-22
Procurement Card Reports
The Secretary of State for Communities and Local Government wrote to all local authorities in June 2010 advising that items of spending over £500 must be published. In 2014 this was revised to include expenditure on Purchase Cards.
Listed below are the quarterly reports for Bedfordshire Fire and Rescue Service showing Procurement Card transactions.
Further enquiries regarding the content of these reports should be raised as a Freedom of Information Act enquiry and be addressed to Governance@bedsfire.gov.uk
Downloads
Information about Procurement Cards is available to view and download as Adobe PDF.
2024/25
Quarter 2 2024/25 (.PDF)
Quarter 1 2024/25 (.PDF)
2023/24
Quarter 3 2023/24 (.PDF)
Quarter 2 2023/24 (.PDF)
Quarter 1 2023/24 (.PDF)
2022/23
Quarter 4 2022/23 (.PDF)
2021/22